Appellate Tribunal justified in canceling assessment order due to breach of natural justice. Revenue can initiate fresh proceedings.

The Kerala HC held that the Appellate Tribunal's cancellation of the assessment order was justified due to a breach of natural justice. The Court ruled that the Revenue can initiate fresh assessment proceedings for the relevant year without a specific directive from the Tribunal.

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The Kerala High Court judgment in a tax revision case stated that the Appellate Tribunal canceled the assessment order due to a violation of natural justice principles. The Court held that fresh assessment proceedings can be initiated without a specific direction from the Tribunal. The Revenue is allowed to start afresh the assessment proceedings for the relevant assessment year.

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